Matter of Pflomm

The Appellate Division has decided that the will suifitiiently shows an intent on the part of the testator that such parts of the Federal and State income taxes as are assessed against his widow, Kate A. Johnson, by reason of her receipt of half of the net income of the trust fund created under paragraph third of the will should be borne and paid out of the “ general estate ” as provided in paragraph fourth of the will. A majority of the judges of this court have reached the same conclusion.

The Appellate Division has further decided that the words “ general estate ” as used in that paragraph…